Compounding amounts under Customs Act impose graduated penalties by offence category and market-value percentage minima and fixed bases. Compounding under the Customs Act prescribes monetary settlements tied to offence gravity: certain offences attract fixed compounding amounts with escalation for repeat offences, while specified market-related offences attract compounding as a percentage of the market value of goods subject to minimum thresholds.
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Provisions expressly mentioned in the judgment/order text.
Compounding amounts under Customs Act impose graduated penalties by offence category and market-value percentage minima and fixed bases.
Compounding under the Customs Act prescribes monetary settlements tied to offence gravity: certain offences attract fixed compounding amounts with escalation for repeat offences, while specified market-related offences attract compounding as a percentage of the market value of goods subject to minimum thresholds.
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